https://www.taxtmi.com/caselaws?id=751352 The CESTAT Allahabad ruled in favor of the appellant regarding service tax recovery under RCM for commissions paid to foreign service providers. The appellant had filed required Form-EXP2 details with jurisdictional authorities as prescribed by Notification 18/2009-ST, despite not disclosing commission details in the Shipping Bill. The tribunal held that failure to produce documents during audit, when they were available to revenue authorities before the show cause notice, did not constitute suppression of facts. Mere procedural violation in notification compliance cannot invoke extended limitation period. Since all necessary information for determining exemption eligibility was available with revenue authorities through prescribed forms, no suppression occurred. The demand was held unsustainable on limitation grounds, and the appeal was allowed without discussing merits. en-us Wed, 03 Apr 2024 00:00:00 +0530 Sun, 14 Apr 2024 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751352 The CESTAT Allahabad ruled in favor of the appellant regarding service tax recovery under RCM for commissions paid to foreign service providers. The appellant had filed required Form-EXP2 details with jurisdictional authorities as prescribed by Notification 18/2009-ST, despite not disclosing commission details in the Shipping Bill. The tribunal held that failure to produce documents during audit, when they were available to revenue authorities before the show cause notice, did not constitute suppression of facts. Mere procedural violation in notification compliance cannot invoke extended limitation period. Since all necessary information for determining exemption eligibility was available with revenue authorities through prescribed forms, no suppression occurred. The demand was held unsustainable on limitation grounds, and the appeal was allowed without discussing merits. Case-Laws Service Tax Wed, 03 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751352